Court No. - 33
Case :- CRIMINAL MISC. WRIT PETITION No. - 1817 of 2019 Petitioner :- Mohd Wasim Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Irshad Ahmad Counsel for Respondent :- G.A.
Hon'ble Manoj Misra,J. Hon'ble Vivek Varma,J.
Heard learned counsel for the petitioner, the learned A.G.A. for the respondents no. 1 and 2 and perused the record.
The instant petition seeks quashing of the First Information Report dated 22.12.2018 registered as Case Crime No. 0641 of 2018, under Section 420 I.P.C., at Police Station - Nakhasa, District Bheem Nagar/Sambhal.
The impugned First Information Report has been lodged by Commercial Tax Officer, Sambhal, alleging that to secure Input Tax Credit and other benefits available under the G.S.T. Code, various transactions were shown by the petitioner which, on the face of it, appears to be bogus. Various instances are disclosed in the First Information Report.
The learned counsel for the petitioner has sought to argue that the G.S.T. Code is a self contained Code, which provides for the procedure for collection of taxes as also penalty for evasion of taxes etc. Hence, the prosecution of the petitioner for offence punishable under Section 420 of the Indian Penal Code is not justified.
The aforesaid contention of the petitioner is not acceptable because there is no provision shown to the Court to demonstrate that by implementation of the G.S.T. Code the provisions of the Indian Penal Code, would no longer be applicable. If a person prepares false documents and creates bogus transactions to cause unlawful gain to oneself loss to another then, prima facie, an offence punishable under Section 420 I.P.C., is made out apart from other offences that might be disclosed on the basis of material collected during the course of investigation.
In view of the above, we decline to quash the First Information Report.
The petition is dismissed.
Order Date :- 30.1.2019 Md Faisal